Personal profile
Curriculum Vitae
Taxation and Accounting, MSc (WU), Vienna University of Economics and Business
Sept 2017 → May 2019
Award Date: 1 May 2019
Business administration, BSc, University of Vienna
Oct 2013 → Jan 2017
Award Date: 1 Jan 2017
Communication studies, Bakk. phil., University of Vienna
Oct 2011 → Jul 2014
Award Date: 1 Jul 2014
Tax advisory, Assistant Tax, Deloitte Tax Wirtschaftsprüfungs GmbH
Oct 2017 → Aug 2019
Business administration, Master, University of Vienna
Feb 2017 → Aug 2017
Internship: Audit, Intern, KPMG Austria Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
Oct 2016 → Mar 2017
External positions
International Tax Expert, Ministry of Finance
Feb 2024 → …
Expertise
- International Tax Law
- Austrian Tax Law
Publications
-
Anti-Abuse Rules in International Tax Law and their Interactions
Lazarov, I. (Editor) & Knotzer, C. (Editor), 10 Jun 2025, 1. ed. Wien: Linde Verlag. 444 p. (Series on International Tax Law, Vol. 146).Publication: Book/Editorship/Report › Edited book (editorship)
-
Article 12B UN Model Convention 2021: The UN’s Response to the Tax Challenges Arising From the Digitalization of the Economy
Knotzer, C., 2024, Alphen aan den Rijn: Wolters Kluwer. 283 p.Publication: Book/Editorship/Report › Book (monograph)
-
BFG: Angemessenheitsgrenze muss bei Elektro-PKW mit Vorsteuerabzug in Nettowert umgerechnet werden (= € 33.333,33)
Knotzer, C., 18 Jan 2023, LexisNexis Rechtsnews, 33549.Publication: Popular science articles (i.e. magazines) › Popular science article
-
BFG (vs BMF): Ist die Stellung eines Gruppenantrags über Finanz-Online möglich?
Knotzer, C., 8 May 2023, LexisNexis Rechtsnews, 34001.Publication: Popular science articles (i.e. magazines) › Popular science article
-
BFH: Umfang der menschlichen Beteiligung bei elektronisch erbrachten sonstigen Leistungen (§ 3a Abs 5 dUStG = § 3a Abs 13 öUStG)
Knotzer, C., 10 Mar 2023, LexisNexis Rechtsnews, 33769.Publication: Popular science articles (i.e. magazines) › Popular science article
-
The relation between Art 12A and Art 12B UN MC and the other distributive rules of the UN MC
Knotzer, C. (Speaker)
13 Jun 2022Activity: Talk or presentation › Science to science
-
Die österreichische Digitalsteuer – Erstes Resümee und Ausblick vor dem Hintergrund von Pillar 1 und EU Digital Levy (mit Markus Vaishor)
Knotzer, C. (Speaker)
4 Oct 2021Activity: Talk or presentation › Science to professionals/public
-
International aspects of business taxation in Austria
Knotzer, C. (Speaker)
8 May 2021Activity: Talk or presentation › Science to professionals/public
-
Electronic Interfaces as deemed suppliers under Art 14a VAT Directive
Knotzer, C. (Speaker)
21 Apr 2021Activity: Talk or presentation › Science to professionals/public
-
Taxes on Capital According to Article 2(1) and (2) OECD Model Convention 2017
Knotzer, C. (Speaker)
15 Jun 2020Activity: Talk or presentation › Science to science